8.1ÌýÌýÌýÌý Penalties
The Tax and Customs Administration impose penalties if an employer/intermediary fails to file a (Wage tax/ VAT etc.) tax return, files late, fails to pay on time or in full. Details of deadlines can be found at 1.3.
There is also penalty regime in place if the employer pays withheld amounts late or not in full. There is a grace period of seven calendar days after the initial pay date, which if the default is a first offence no penalty is levied. However, if the offence is a second plus one, the penalty is set at 3% of the late payment, subject to a minimum of EUR 50 and a maximum of 10% (in exceptional cases) of the amount of the too late paid tax with a maximum of EUR
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Web page updated on 17 Mar 2025 16:26